Differences in the proportion of personnel to non-personnel expenses are relatively minor when comparing community foundations of different sizes. Insofar as differences do exist can be observed in smaller community foundations, which may have very few staff.

Averages were used to total 100%. (n=256)

Size of foundation Personnel expenses Non-personnel expenses
$0-$25M 64% 36%
$25-$50M 63% 37%
$50-$100M 67% 33%
$100-$250M 68% 32%
$250-$500M 69% 31%
$500M+ 68% 32%
All 66% 34%